Question: $ -7.8\% \div 60\% $
Answer: Convert each percentage into a decimal dividing by $100$ $ -0.078 \div 0.6 $ ${0}$ ${6}$ ${7}$ ${8}$ ${0}$ $\text{Shift the decimal 1 to the right.}$ ${7}$ $\text{How many times does }6\text{ go into }{7}\text{?}$ ${1}$ ${6}$ ${1}$ $-\vphantom{0}$ ${7}\div6={1}\text{ or }6\times{1} = {6}$ ${8}$ $\text{How many times does }6\text{ go into }{18}\text{?}$ ${3}$ ${1}$ ${8}$ ${0}$ $-\vphantom{0}$ ${18}\div6={3}\text{ or }6\times{3} = {18}$ ${0}$ $\text{How many times does }6\text{ go into }{0}\text{?}$ ${0}$ ${0}$ ${0}$ $-\vphantom{0}$ ${0}\div6={0}\text{ or }6\times{0} = {0}$ A negative number divided by a positive number is a negative number. $-0.078 \div 0.6 = -0.13$ Convert the decimal into a percentage by multiplying by $100$. $-0.13 = -13\%$